国家税务总局关于商业库存汽油、柴油免征消费税问题的批复
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国家税务总局关于商业库存汽油、柴油免征消费税问题的批复
山西省国家税务局你局晋税流发〔１９９４〕第７１号请示悉。经研究，我们意见，财政部、国家税务总局(９４)财税字第０１６号通知中所说的不再补征消费税的国家计划内统配汽油、柴油是指国家计划内平价汽油、柴油。对你省石油公司列入计划内统计的市场价、导向价库存汽油、柴油，应按规定补征消费税请遵照执行
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